2009 American Payroll Association Basic Guide To Payroll

How do you stay in compliance and avoid penalties? The 2009 American Payroll Association Basic Guide to Payroll delivers plain-English explanations of payroll laws and regulations and pronouncements from the IRS, Department of Homeland Security, SSA, DOL, and more. Essential Payroll Guidance Presented in an Easy Access Format! Penalties? Don't search through multiple sources and miss important information...the Guide warns you of every threat. Employee or independent contractor? Our checklist helps you make the correct determination. Examples and worksheets walk you through hard-to-follow procedures. Key IRS forms are reproduced with line-by-line explanations. The 2009 APA Basic Guide to Payroll has been updated to How to complete the 2008 Form W-2 Which two provisions in the Wall Street bailout law affect Payroll Explanation of the new IRS guidance on supplemental wage payments Practical tips to help match names and SSNs New 2009 indexed amounts for adoption assistance, long-term care insurance premiums, HSAs, earned income credit, and personal exemption amount Postponement of implementation of transit pass rule New section on the taxability of military differential pay Tax break for employees who commute by bicycle 2009 Social Security taxable wage base and income tax rates Extension of FUTA surtax New pension limits for 2009 Pointers to keep unemployment taxes in line Line-by-line example and explanation of new Form 941X Calendar of employment tax due dates for 2009 Explanation of final regulations modifying the procedure for interest-free adjustments for underpayments and overpayments of FICA and federal income tax withholding New federal and state minimum wage amounts 2009 per diem amounts The latest on E-Verify How to comply with a no-match letter from SSA or DHS Compliance initiatives and opinions by the Wage and Hour Division Finding of a GAO study on HSAs Payroll ramifications of the Veterans' Benefits Improvement Act of 2008, the Genetic Information Nondiscrimination Act of 2008, the Heroes Earnings Assistance and Relief Tax Act of 2008, the SAFETEA-LU Technical Corrections Act, and the Emergency Economic Stabilization Act of 2008 IRS warning about tool plans New developments in states restricting use of Social Security numbers Topics the IRS plans to address in the coming year Line-by-line explanation of the 2008 Form 940 An alert about HRAs Exceptions to CCPA limits added to state-by-state child support chart